Part I Customs and Excise
Chapter IV Air Passenger Duty
The duty
31 Passengers: exceptions.
C11
Where in the case of a passenger whose agreement for carriage is evidenced by a return ticket—
a
he is a chargeable passenger in relation to a flight on his outward journey, and
b
his final place of destination in relation to that journey is in the United Kingdom,
he is not a chargeable passenger in relation to a flight on his return journey.
2
Subsection (1) above does not apply if—
a
either his outward journey or his return journey includes two or more flights, and
b
in relation to any of those flights (other than the first) on the journey in question, he would (apart from that subsection) be a chargeable passenger.
3
A passenger whose agreement for carriage is evidenced by a ticket is not a chargeable passenger in relation to a flight which is the second or a subsequent flight on his journey if—
a
the prescribed particulars of the flight are shown on the ticket, and
b
that flight and the previous flight are connected.
4
A child who—
a
has not attained the age of two years, and
b
is not allocated a separate seat before he first boards the aircraft,
is not a chargeable passenger.
5
A passenger not carried for reward is not a chargeable passenger if he is carried—
a
in pursuance of any requirement imposed under any enactment, or
b
for the purpose only of inspecting matters relating to the aircraft or the flight crew.
6
Regulations may provide for subsection (1) above to have effect as if the reference in paragraph (a) to a person who is a chargeable passenger in relation to a flight on his outward journey included a person whose outward journey began at an airport in the Isle of Man.